Depuis le 1er juillet 2021, il est nécessaire dans certains cas pour les sociétés immatriculées à la TVA au Portugal de disposer d’un logiciel de facturation électronique certifié (voir actualité récente sur le sujet). A decree dated 27th July 2021 (Despacho No. 260/2021-XXII) clarified that “PDF invoices shall be considered as electronic invoices for all...
Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters: Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling; Ofício...
From July 1st, 2021, foreign companies who are registered for VAT in Portugal must use an electronic invoicing software certified by the Portuguese authorities if any of the following apply: The taxable person’s turnover in the previous calendar year exceeded EUR 50,000, or if the taxable person is starting up a business and the reference...
Order 194/2021-XXII from the Portuguese Secretary of State for Fiscal Affairs (SEAF) and Circular No. 30237 dated 22nd June 2021 from the Portuguese Tax Authorities, announced that the standard VAT rate has been reduced from 18% to 16% in the Azores from 1st July 2021.
On February 3rd 2020, the Portuguese Tax Authorities issued circular No. 30218/2020 providing clarification on what proof is required for shipping or transporting goods when applying for VAT exemptions on Intra-Community transactions of goods. It also specifies what documentation must be kept either by taxable persons transferring goods under the simplified consignment stock scheme or...
On October 2nd 2019, the Portuguese Tax Authorities published the general guidelines for the new invoicing rules. These confirmed that even companies without a permanent establishment in Portugal who are established within the EU will be required to issue invoices using certified software, from 1st January 2021. From 1st January 2020, this obligation also applies...
Essential cookies are stored automatically on your browser. Other cookies will only be stored with your consent. You have the option to decline certain classes of cookies. But disabling essential and functional cookies may affect your experience, as some features will no longer be operational.
These cookies are essential for the proper functioning of the website. This category includes only those cookies that provide basic functionality and security features of the website. These cookies do not store any personal information.
They may be activated by our staff, or by third parties whose services are used on our website pages. If you do not accept these cookies, some or all of these services may not function properly.
Cookies Preferences "cli_user_preference"
This cookie stores consolidated consent information from all categories in the GDPR Cookie Consent plugin. This cookie is used to ensure the proper functioning of the plugin with some cache plugins.
Cookies Preferences "viewed_cookie_policy"
Native PHP application cookie, technical and indispensable. It contains the identifier of the web site consultation session. It is deleted when the browser is closed.
Technical cookie allowing Wordpress to check if cookies can be sent to the browser.
Preference cookies are used to store users' preferences in order to provide them with personalized content accordingly. This includes website language or cookie setting preferences.
"cookielawinfo-checkbox-marketing" Cookies Preferences
Cookies Preferences "cookielawinfo-checkbox-analytics"
Cookies Preferences "cookielawinfo-checkbox-necessary"
Cookies Preferences "cookielawinfo-checkbox-preferences"
These cookies are required for certain website features, such as filling forms securely, map or video display, social sharing, etc.
If you do not accept these cookies, some or all of these services may not function properly.
Google ReCaptcha "_GRECAPTCHA"
These cookies allow us to determine the number of visits and sources of traffic, in order to measure and improve the performance of our website. They also help us identify the most/least visited pages and evaluate how visitors navigate the website. All information collected by these cookies is aggregated and therefore anonymized, does not contain any personal data and does not impact your web browsing in any way.
If you do not accept these cookies, we will have an incomplete view of your visits to our site.
This cookie is set by Google Analytics to enable the single view control feature. It allows us to track and analyze traffic on this website. Our settings ensure that the data collected is completely anonymized.
Used by Google Tag Manager and Adwords to test the effectiveness of ads, this is the first cookie for the "Conversion Linker" feature, which takes information from ad clicks and stores it in a first-party cookie so that conversions can be properly attributed beyond the landing page.
These cookies may be set within our website by advertising media if we use them. They may be used by these companies to profile your interests and serve you relevant advertisements. They do not store personal data directly, but are based on the unique identification of your browser and Internet device. If you do not allow these cookies, your advertising will be less targeted.